Memorandum Sample

Topics: Student, Uniform Certified Public Accountant Examination, University Pages: 2 (382 words) Published: November 7, 2011

TO: Neil S. Braun, Dean, Lubin School
FROM: Zhuojing Lu, MS student of Lubin School
DATE: September17,2011
SUBJECT: Why Lubin School Need a CPA Exam Study Forum

As a first year student of Lubin school, I have noticed that there is no CPA exam study forum. The AICPA website shows a pass rate of 40%-45% per section. It is so important for accounting students to pass such a rigorous examination. Beginning with CPA exam registration, to the technical knowledge, and ending with the exam-taking process, students always need guidance. With so little information available, students will find themselves overwhelmed by preparating the CPA exam. When it comes to the preparation, the best guidance is a CPA exam study forum. What are the Benefits to the Lubin School?

1. More national recognition: CPA exam study forum can help the Lubin School to receive national recognition by delivering an outstanding accounting program with a reputation for high CPA exam pass rate. 2. Saving Lubin accounting faculty members’ time: Whenever Lubin students have a CPA exam question they can simply post it on the forum. When no other Neil S. Braun 2 September17, 2011

students can solve this question, faculty member can solve this question on line. There is no need for faculty member to sit in their office and use their office hours to answer students’ questions.

What are the benefits to Lubin students?
1. Efficiency: Students can simply pose a question on the forum at their convenience. 2. Motivation: Student can use the forum to connect with each other to motivate and help each other. 3. Better learning: Students can get exam news and download study material from the forum. One key issue in setting up the forum is that the Lubin school should encourage accounting faculty members to provide service on-line. The other issue is that all technology related to the forum such as set up, daily maintenance...
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